Overview
Ben Blair helps clients reduce their exposure to state and local taxes. An experienced, results-oriented litigator, Ben has represented taxpayers in administrative and judicial proceedings in more than a dozen states coast-to-coast, including Indiana, Kentucky, Delaware, California, Oregon and Washington. Ben combines that substantial trial and appellate experience with deep knowledge of appraisal theory and tax law to represent clients ranging from startups to Fortune 100 corporations and in industries as diverse as retail, hospitality and gaming, real estate, distribution and logistics, and high-tech and heavy manufacturing.
An avid speaker and author on tax and valuation issues, Ben is the legal columnist for The Appraisal Journal and has presented at seminars for the Appraisal Institute, the Council on State Taxation and the Institute for Professionals in Taxation. Ben also served as a regional co-editor of the American Bar Association's Property Tax Deskbook, 19th and 20th eds., and a chapter author for the Guide to Multijurisdictional Admission to Practice Requirements for State and Local Tax Lawyers, 2nd ed.
Property Tax Appeals
Ben leverages his litigation experience to help property owners reduce burdensome property taxes on their investments across the United States. As tax assessors adopt increasingly aggressive litigation strategies, Ben defends clients’ interests through comprehensive knowledge of valuation principles and a passion for understanding and explaining innovative appraisal techniques. As part of Faegre Drinker’s national property tax appeal group, Ben is on the forefront of assessment disputes involving the definition of taxable property rights, the separation of real property and business value, and value-in-use versus value-in-exchange. He also collaborates with market participants — including national developers, real estate investment trusts, property managers and appraisers — to recognize and capitalize on trends in the real estate market.
State and Local Tax Advocacy
Ben counsels clients through complex controversies involving state and local tax agencies, including advocacy from audits and administrative appeals to trial and appellate courts. He represents taxpayers in income, sales and use, unemployment and utility tax disputes, and advises clients on the state and local tax implications of corporate transactions and reorganizations.
Past Experience
While pursuing his bachelor's degree in Financial Information Systems, Ben spent two years working in finance for a Fortune 500 industrial manufacturer. During law school, Ben worked for the Indiana Department of Workforce Development, the state agency that administers Indiana’s unemployment tax system.
Faculty Positions
- Indiana University Maurer School of Law — Adjunct Professor, State and Local Taxation, Fall 2016, Fall 2019, Fall 2020, Fall 2022
- Indiana University Kelley School of Business - Bloomington — Guest Lecturer, State and Local Taxation I, Spring 2017
Related Legal Services
Related Industries
Credentials
Bar Admissions
Indiana
Oregon
Washington
Alaska
Montana
Utah
Court Admissions
U.S. Supreme Court
U.S. District Court for the Southern District of Indiana
U.S. District Court for the District of Alaska
Education
Indiana University Maurer School of Law
J.D. (2010)
Indiana University
B.S. in Business, with highest distinction (2006)
Insights & Events
Latest
Insights
Other Perspectives
- Cases in Brief: Recent Court Decisions on Real Estate and Valuation
The Appraisal Journal, Vol. 87 No. 4, Fall 2019 - What Appraisers Need to Know about the Final IRS Regulations on Substantiation of Noncash Charitable Deduction
The Appraisal Journal, Vol. 86 No. 4 (Fall 2018) - Indiana Tax Update
Co-presenter with Daniel R. Roy, Indiana CPA Society, November 2018 - The State of State Tax in 2018: Indiana & Beyond
Co-presenter with Daniel R. Roy, Indiana CPA Society, November 2018 - Building and Presenting a Persuasive Case
Co-presenter, Indiana Continuing Legal Education Forum Advanced Property Tax Seminar, West Baden, July 2018 - Legislative Responses to Property Tax Issues
Co-presenter, Institute for Professionals in Taxation Annual Conference, Vancouver, British Columbia, June 2018 - Property Tax Roundtable: Retail
Panelist, Institute for Professionals in Taxation Annual Conference, Vancouver, British Columbia, June 2018 - Business Law Boot Camp: Understanding Sales and Use Tax
National Business Institute Seminar, September 2017 - Unemployment Tax Enforcement: Beyond SUTA Dumping
Indiana Tax Conference, Indiana Chamber of Commerce, August 2017 - Delaware Court Unlocks Opportunities to Reduce Property Tax Burden
Northeast Real Estate Business, August 2017 - Gaming and Gambling Law in Indiana and Across the U.S.
National Business Institute Seminar, June 2017 - Add Value Through Correct Valuation
Student Housing Business Online, April 25, 2017 - Partially Built Properties Raise Property Tax Issues
Co-author with Stephen Paul, Real Estate Forum, February/March 2016 - The Taxing Life of Professional Athletes
Indianapolis Bar Association, November 2016 - Property Tax Issues for Construction Work in Progress
Co-presenter, Strafford Publications Webinar, September 2016 - Discussion of State Tax Cases, Issues and Policy Matters
Co-presenter, COST (Council on State Taxation) Midwest Regional State Tax Seminar, November 2015 - Top 10 Indiana Tax Developments for Manufacturers
Co-presenter with Brent Auberry, Indiana Tax Conference, Indiana Chamber of Commerce, Indianapolis, August 2015 - Retail Property Tax Valuation Debate Heats Up in Hoosier State
Co-author with Stephen Paul, Real Estate Forum, June 2015 - Weigh Anchor Inducements to Sink Property Tax Bills
Co-author with Stephen Paul, Shopping Center Business, June 2015 - Gaming in the Midwest: Legal and Regulatory Update
Panelist, Midwest Gaming Summit, June 2014 - Internet Gaming: Devising Models for Sharing Tax Revenue Between the States
Panelist, World Regulatory Briefing USA, October 2013 - Personal Property Tax: Recent Developments, Issues and Pointers
Co-presenter with Francina A. Dlouhy, Indiana Continuing Legal Education Forum, March 2013 - Taxes and the Wild, Wild Web
Co-presenter with Brent A. Auberry, Indiana Chamber of Commerce, October 2012 - Disparate Treatment Under City's Assessment Forgiveness Plan Is Ruled Constitutional
Co-author with Stephen H. Paul, IPT Tax Report, July 2012 - How to Keep State Taxes From Giving You a F.I.T.
Co-author with Francina A. Dlouhy, Scotsman Guide, July 2011
Leadership & Community
Professional Associations
- American Bar Association — Litigation Section (Real Estate Litigation Committee) and Tax Section (State & Local Tax Committee)
- Appraisal Institute — Associate Member
- Law360 — Tax Authority State & Local Editorial Advisory Board, 2019
- Indianapolis Bar Association — Tax Section, Executive Committee, 2014-20 (Chair, 2019)
- Oregon State Bar Association
- Washington State Bar Association
- Urban Land Institute
- NAIOP — Associate Member
Civic Activities
- Indianapolis Opera — Board of Directors, 2016-19 (Asst. Secretary, 2017-19)
- Our Shepherd Lutheran Church — Board of Elders, 2012-16
Honors
- Junior Achievement of Central Indiana — Indy’s Best and Brightest Finalist, 2024
- Indianapolis Business Journal — Forty Under 40, 2023
- Indiana Lawyer — Leadership in Law Awards, Up and Coming Lawyer, 2019
- NITA Master Advocate Designation — National Institute for Trial Advocacy
- Faegre Baker Daniels — Pro Bono Honor Roll, 2013-15
- Indiana University Maurer School of Law — 2016 Practitioner-in-Residence, Tax
- Beta Gamma Sigma International Business Honor Society